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Upper Tax Tribunal rules against pension fund administrator on in specie contributions

21/05/2020

In its long-awaited decision in the case of HMRC v Sippchoice Limited, the Upper Tax Tribunal has allowed HMRC’s appeal against a first instance ruling in favour of Sippchoice and has found that the meaning of the word ‘pay’ in s.188(1) Finance Act 2004...

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Authors

Portrait ofJohn Enoch
John Enoch
Of Counsel
Bristol
Portrait ofCaroline Hall
Caroline Hall
Of Counsel
Bristol
Portrait ofSimon Garrett
Simon Garrett
Partner
London